OFFICE **Of** THE **ATTORNEYGENERAL** 

### Of **TEXA8 AUSTIN** 

Honotablo fame8 C. GiUflard Couaty Aftoraol DoaS Smith County Bwef ord, Texas
Dwr **3ir:**

prOlid.

00 rral artat@ bar. become

int8re8t, penalty **and 008tO**  that hare rocalnrd unpaid 

### forall JOar8 rioor the thlrtprlrrt dry 0r **DoOaab8r, 1906,**  **with** intor*rt **oomputod** 

### thoreonto 

### tha 

### ti!!le rmd r0r 

### thetrl*l thoreor at the rata or rir p8r oat pot aanum, aad 8haU pral ror @d-oat r0r 

### thepaymentor 

### the 8-0 era1 amount8 80 rpeoiiiti 

### thoreln and 

### @hoU t0be dur @ **unpaid** by 

### the aolhquoat tar rooor6r or 8d4 oou.nt~land alro that 

### 8uohlandbe 8old to 8ati8fF 84U 

### judgtrnt

**ror** all taxor, intorost, D*titl ana OOlt@, Ed iOr 8llOh0th.r roli@i l8 th8 -t. mt 

### b. l EU$lOd t* u&wthe

la* aAio ote , ~YC,.ìì.--.---.

~~Hon. Yamar C. Glllilaad,pago 2

**It my**  **b*** **a-II** 

### thatthe above quotad artioloFrovidQ8 for the bringing 0r 8Uit ror 

### the o~leatlon 0r not but tha intWO8t and pnaitf owing thoreoona8 well.only the tax,

**Senate** Bill 206, kOt8 of the 46th Leglslsture,being Artlole 73284, var11011'8 **knnotetrd** Rorired Civil Statut.8,r-d8 la 

### gart**a8** rOuOW8t

“S~Otlon 1. Eeraafter la suit8 brought to oolleot dallnquont tax08oa real FroFerty, the petition 8ha11 contain SubStantlallythe rOii?Wing Plb@iOIl8: "'(a) The State of Texar, herelnafter 

### o&d plaiatlrr brinzr thl8 sLit In bohalt of it38lr, County, and for the use end benefit oi‘all 

### plitfatil 8ubdivirlonrWho80 taxes are oolieoted by the AllSe88Or and CoUeotor or Tax08 rot 8ald oounty. **(b) Thr drtandant8 are and who reside in , 

### -xi&.

. **and** wt.0own or’claim son@ lntere8t in the he%-' **described** real 

### property,whloh 18 situated in raid

County. "'(0) That 08 t0 eaoh tIWOt separately a88e88- **sd:** That thrro are delinquent taXa8 ju8t1g due,Owing and unpaid arain8t tha **property deacrlbcd**  a8 **tol)orr, to-rlt**  **I**
**Y33S To**  **“ fVcx**  **~ss=sH) I** 

**. Dj&IN.;Y**  (If ?EKXC-itI SO STATE) lLXXlNTS togather with ;e!ltitiO8, interest and cost8 prodded by law or le$!ly aCOZ%ing thereon in the total amount of ”
. Thor@ oaa br 1~0**qU88tiOn** then but thnt 8 tu rult brouqht 

### underthe authority of Chapter 10 of Tit18 122 of 

### the RWi8ad Citk1 **%atUte8 of**  Tuar **properly** inolude8 suit not only for the tax but al80 **wit** for the aolleotion of tha intorw3tr and pMaltiO8 thrreon.

Artiolo 7329 of the Rerired Clrl1 3tatuta8 Or TeXa8 **provider a8**  follow81

l Tharo rhall bo no difmare to a 8Uit iOr Oolle&lOn of delinquent taX.8,

### am Fror1d.d ror in thi8 OhaFter

### l

xoeptr "1. mt 

### th0dofrndaatwa8 not the omrr 0f *ho lad a$ th0 tk0 

### th0BUltVW ill& 08. that tho Ux@r 8uO6 for &,+a bOoSifllh

# 814

iionorablrJazierC. Clllllaad, 

### paga 3

or ‘3. That the tax88 sued for are in l**XCe8~3** the liait allowed by law, but tklr delrtmo rhall **of** apply only to 8uoh eroe88. 

### p.36.. Act8 

### 2ndc.3. 1923,

It 18war-t, thueroro, 

### thatArt1010 

### 7329di8allow8 the defense Or lltiitationto any part of a tax 8uit to *leh raid article applli8 lnoludlog the 

### ltterestandpenalty.



### ktiOl* 7343Or the ROTi8Od 

### C:Til3tatUt.8 

### prorider la **part a8**  roiionr:



### "All iaW8 Or thir state ror the **FUrpO8. Of**  oollOotlng delinquent State and oountg taxes are by thir law **sada** arallable for, and when inro!red 8hal1 be applied to, t:e 

### dollrctionofdelinquent tax48 ot Citie8 and towns and independent aohocl dirtrictr in So far a8 suoh law8 are apFlioable. Id.;Aot8 3rd C. 5, 

### 1920,p. 431 Act8 2ndC. S. 1923,p. 39.c 

### Th18 **direot** 

### qC88tiOR**Wa8** parred on by the **COUi~i88fOa** 0r Appcalr In the Case 0r :krerord 1nde;endant Schocl District **VI. JOLIO8,**  

### 23 3.7:.(Ed), 

### 690. Id that Oa8e the Inder?ndent Sohool District 8ued the delendant to reoover 

### drlinquent**taxer** together with lntuert, penalty 

### and oortr. The defrndaat plead 

### the two yaar rtatute 0r liIRitatiOn8. Th. oourt OOu8tIUed 

### the utlole rhloh ir now Artlole 7329 oi th8 ROT1806 Cltll Statutes aad oonoludod 

### thetthe **8amo** wa8 applloable to Independent Sohool District8 and that 8uoh rtatute preV8nted the defOn88 0r limitation being **Ulbd.** The oourt rtated aa rOliOW8t

"?i@**OOBOlU68,** hoW.Ter, that **8Ub88quMt** 1*5- 18latlon,.

### l

r rOOtiT0

berorr th0 

### taxerror the year **1924 beouue**  barred, **prrveatr** 

### theplea 

### 0r 1Mtation **f-8 being**  **ured 88**  **a** drfenrr 

### l **gain8t** the **reOOTert** 0r moh **taxer.**

***Our oonolurloa**  **18 bared**  **upon the**  **pmTf@iQn8** 

### of the**AOt8** 

### of 192s (3roondCal1.d S@88io&.. 

# 815

.

**Honornblo Jmm+em**  **C.** Cilllland,pmgo 4

m- 13, F9 366)

now artialr 1329, Ii.s. 1925, mm6 l rtlalmm 1337 and 7343, R. 3. 1923, The rlret n-m4 mtatutm **proridmm:** “‘Therm m?imll

bm no dmimnmm to m suit, iOr aollbatiom Or dmlimQUOmt t&X88, m8 p=ridOd for lit this Ch8pt.r 

### l

XOb Ft:
"'1. Thmt ths defendant **was** not thm OWIU of the land **at** 

### thetim thm 

### suit wmm ilid.

“‘2. That the tares rub& for harm boon paid, or

“‘3. Thet the kxes sued ror arm 

### in l IOOSS Or thr Unit allowed **by** law, **but** thlm defrnaa at;611 OFFly O&y to muoh 8XOe88. "Articlr 7343 oontalnm the followlns prcr:mlon: ‘All larr of thlm State ror ttr p?urpOSb or collecting dmllnquent 3tat.r and oounty taxer are by thim law laadeavallablb ror, and when lnrokmd shall bo eJJplimd to, the oolleotlon of drllnqumnt **taxer** of oltlmm and town@ and lndryendl nt mohool dlmtrlotm in so rat am muoh law8 arm eppliceblr.’

**"Artiolr 7337,**  **!;.** 3. 1925, rmedm am followm: *~np lncorporatob oltp or town or 

### mohoo1dlmtrlot mhmll her@ t!ie right to mnforoe the ool

### lcotionor dollnquont **taxer duo**  it **undmr** the ~rorlmicn8 of thlm OhaptW,' "'lbthink the adoption of the above l rtiCl*m as A pert of the R~risod Statute8 of 1926 Uniremteb an intention on thb **prt of**  thb **Swim latura**  **to adopt**  by **rcrubnob tha**  FrOtl8lOn~ **Of** arfiolm 7329 so aa to !~.8ke 

### the**tmwm** thrrbooi applioablm to muit **by** di8triOtm t0 l dOrO* thm aolloatlon oi l

ohool taror. 

### AtzerlemIndmmfity co. V, city or Aumtln, 112 Tmx. 239, 244 3. W. 1019. C&mr thlm 8trtutb mppmllmmm U* dmnimd thm

### rightto intmrFomr thm Fl*m Qf lb& tmtlon agmlnmt aFFmllant'8 8uit t0 aollmmt tmfm* dub 

### it rcr 

### theyrar 19U.’Honorable **Samam** C. Gllllland, page S



### or Aproalm

### The mat8 rtileof law mm aanounoed bp the Cmm:dggfon

in the oaae 0r Rlobardmon vs. Llborty Independent 

### SahoolDlmtrlct, 39 3. ‘ir. (26) 823. Thr court anr.ounocd the law 

### am rollowm:

ì* l l 

### Aa toml1the tax.8

### suedfcr, whloh ha& become 

### dallnqumnt

twoymmrm or more ;rlor tm ~*ptmnbrr 

### 1, 1925,thm tlm 

### the RmvlmmdCivil 3atutom ot 1925 **bmoazo** rrroctlro, the defense of lfattation w&6 mraflable to Rlahardmon; 

### tar unt:lthe192s revision or 

### the atatuter **bo ommm**  

### l ifeotlrr, the **two years** * **statute** or llmltatlon ran a&oat delinquent taxer due mm 

### lndepeadrntaohooldlmtrlot. Sereionl Ind, 3ahool Mat. t. Jones (Tax. Cir. **kpp.) 23**  **3.** 3, (2d) 690. Amrogmrdm 

### thr taxer 

### sumdror, Whloh **thus** had already beoom barrod, the 

### right

### to the defen80 or llaftation had become rested ln Richardson, and this ri..rbt could not be taken away **by** the Leglmleture. ;~allln~ar v. City c: Ilcuaton, 60 Tex. 37, 3. 5. !A’. 249. 3ut it is elan aettled by the deolaion in the Herelord Independent Sohool District **Camr** olted above, thatby adopting oertain rtatutory protimlonm there polnted 

### out,aa pert or the Rerlaed Stntctem of 192s. the Leglalature 

### atogpedthe iurthar running of llnAtatloa against aohooldlmtriot taxes. The **0rrO0t** 0r **this** action of the Leglalature waa to render unarallable tohiohardecn the defense or two **years'** llzltationaa rrgudm all auoh text8 **am** -w8renot already barred wkon the **ReTiSed** St&- uter 0r,i92S broaze errect1re.c In mnmwor to 

### your rlrmt quertlon, therrron, 

### it 18 the opinion or tbia Dqartment that a8 to taxer, lntmrmmtmob penmlty **ggseamed** by an lndependont mohool dl3trlOt *.fOh had not **beoou,e** del~nquurnt **two** years or mom prior to 3eW=ber 1, 1925, **the ma&e** are not barred by the two Year @tatUteof lbltgtion undrr **thr** holding or the l boro quoted l

uthoritlemyou are advised that thlr 18 

### trueam to the imtere*t mm& f:;~;~ r~md ior br

# l ,mmhool

dlmtriot **am**well aa for thm tar

.

### honorable James 

### C. GlUllan6, Fag8 b



### .@I Doer **tbe** 

### twoyear 3tatutror Lldtmtlon **bar** 

### an aetlon by a a~ualolFalcorporation to r*cOv*r p*Mlty and interrst on delinquent t&x**, aa digtlngufshed rrom 

### thetax itmelt?* Art16199343, mupra, under the authority or the above qu0t4d aamem, nrkea Artlale 7320, mupra, aFFly to indepenflent 8ohool dlatrlcta. Article 734s 1~ 

### l pplloable to eitiem and tom* 

### amwell **am** independent mahool dlmtrlota 

### -4 it therefore fol~owm that the rule prmrloumly announoed mm to guftm brought by indpendeat school dlmtrlOtmwould mpply to mvlitm brought by cltlaa and towns. There would be an 

### l xoeFtlom, however, In 8 case 

### where

## theohester 

## or a olty or town **contains porimiomg**  mFeclfloally relating to lisltationm barring delinquent tax**.

“(3) Doss the two year Statute or LMtetfon bar 

### an aotlon **by** thm County to reoover Fenelty and Lriterest

on dellnr;uer?t

axea, es Cistln~lahad fro4 the tax itself, on the various portion of the tax; ttbt is:

wa. that portion oi the penalty tnd interest on th* delinquent tax levl@d by th3 County for the beneiit **or** t conawn school dlstrlat?
-b. that portion or the penalty and interest on the delinquent tax levied by the aounty tor the road rod bridge fund; *o. that portion of the penalty and lntereat on delinquent **taxer** levied by the county for the 

### b8tterit 0r the 00unty itsa; *a. that portion 0r the penalty and lotereat OILdelinquent taxer lmrled by the oountY for the ben*rlt of the 3tate of 

### Tmzam'P

.c htiele 279s of the Rerlmed Civil Statute8 prOrid** in Fart **am** roiiowmr

-The eO~mmlOner8 oourt, At 

### the timeOf le+~- ing taxes 

### for 

### oountl**purpomem,** 

### shalll

### lm0 lazyUFOm **ml1** taxable **property within**  **84** l **Wm** ***ehmol ai=-**  tr1.t the rate 0r tax so rotmd 

### ir l 

### *p*oUie rat@. I 

# 818

. HoaonMa-Oamer C. Cllllland, page 7

hnr bow votrd; othe:wIse aid oourt shall 10~ ruch a rate wlthln the limit 80 voted 88 ha8 been determIne **by** the **board of**  tru8teer or 8a16 dirtrlet 8nd the **oounty** ruperintendent and certified to 8eid oocrt by 

### thrcounty 

### stg:erlntendent. If suoh tar h8e been voted after the levy of oounty tefee, it rhall be levled at any mcetIng of raid oaurt prior **to** the dollvary of **tkio** arrarrzent roll8 by the a(Isee8or. The 

### tax **a88e88Or** 

### 8ha11a88e88 8aId 

### tax **a8** 

### other tax88 ara a83e88ed an6 nake an **abatraot** ahowIng the amount of 8reclal tax.8 a8se8red against @aoh school dirtriot 

### inhia countyend ium18h the 8fmm to **the** oounty su?erIntendent on or beform the **ffrrt** day of Jeptmbrr OS the y-r for which SuOh taxesare aes-. OSSOd. The tams levied upon tke real property in said dIstrIot8 shall be a lien thereon end the same rhsll bo sold tor unraid taxer In the canner and at the tl=e of sale8 for State and oounty taxel. Th* tax oolleotor st.au **Oolleot** 8a1d tax08 as Other **tares** cre **oollactad.*** Therefort the mne ruler would apply a# to the bringing an& a8 to a;plIoablr defenaer to the portion of a tax 8uIt ocncsrnlag the delinquent tax, Interest and Fenalty of a oonrmon school distrlot a8 -*ould apply **to** the portloa ot the ruit conc8rnlnq the Qellnquent tax, Intersat and penalty on State and county taree. From what has beer. previocrl~ raid,we harm Oonoludrd that lldtetlon zap not be urged to bar the oolleotlon of ttr delin2uant Interest end penalty 00 Stat0 

### end o&nty **taxer** beoause o? hrtlole 7329, I)upra,applYing to such tax 8ult. Your8 very truly